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    <title>Reverse mechanism</title>
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    <description>Reverse charge shifts the statutory obligation to remit service tax to the service receiver when applicable; private arrangements cannot alter that liability. The receiver may adjust payments to suppliers by withholding amounts equivalent to its tax liability, while a supplier whose liability is statutorily shifted is relieved to that extent and is not required by law to maintain special proof to be absolved.</description>
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      <description>Reverse charge shifts the statutory obligation to remit service tax to the service receiver when applicable; private arrangements cannot alter that liability. The receiver may adjust payments to suppliers by withholding amounts equivalent to its tax liability, while a supplier whose liability is statutorily shifted is relieved to that extent and is not required by law to maintain special proof to be absolved.</description>
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      <law>Service Tax</law>
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